Maryland
Maryland is one of only two states (with New Jersey) that imposes BOTH a state estate tax AND a state inheritance tax. Combined with Medical Assistance (Medicaid) administered through a managed-care system, a robust Department of Aging network, and the new Time to Care paid family leave program rolling out in 2026, Maryland is a high-complexity state for adult-child caregivers.
Maryland is one of only two states with both. State estate tax exemption: $5M per individual (Maryland is unusual in that the exemption hasn't been adjusted in years). State inheritance tax: 10% on transfers to anyone outside the immediate family — siblings, friends, partners, and most beneficiaries other than spouses, children, parents, grandchildren, and siblings of the decedent.
Maryland calls its Medicaid program 'Medical Assistance.' Most LTC services are delivered through MCOs under HealthChoice. The Community First Choice (CFC) program offers personal-care services for eligible recipients with extensive ADL needs. The 60-month look-back applies; spousal allowances track the federal framework.
Maryland enacted the Family and Medical Leave Insurance program (Time to Care) in 2022. Employer and employee contributions begin in July 2025, with benefit payments beginning in July 2026. The program provides up to 12 weeks of paid family and medical leave, including for caring for a parent.
Medicare in Maryland
Original Medicare vs Advantage, the unique Maryland Medicare Waiver hospital model, SHIP counselors statewide.
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Medicaid & LTC in Maryland
Medical Assistance through HealthChoice, the Community First Choice program, the 60-month look-back, estate recovery.
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Care Settings & Costs in MD
Maryland assisted living licensure (Levels 1-3), the highest assisted-living costs east of the Mississippi.
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Legal & Financial — MD
MD estate tax + inheritance tax, MD Statutory Form POA, Orphans' Court probate, Roselle case.
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The Caregiver's Life — MD
Time to Care PFML (2026), federal FMLA, the Maryland Department of Aging's caregiver-support programs.
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For when you don’t want to dig
Medicaid agency, Area Agency on Aging, Adult Protective Services, free Medicare counseling, legal aid, official forms, and every statute we cite. All in one page.
OCT 15 → DEC 7
Medicare Annual Enrollment Period
Switch Advantage, Medigap, or Part D plans. Maryland has a unique hospital reimbursement system (the Medicare Waiver) but Medicare member benefits track federal rules.
JUL 1, 2026
Maryland Time to Care benefits begin
Maryland's Family and Medical Leave Insurance program (Time to Care) begins paying benefits July 1, 2026. Employer/employee contributions began July 1, 2025.
APR 15 ANNUAL
Maryland tax filings
Maryland personal income tax due April 15. Maryland estate tax (Form MET-1) due 9 months after death; Maryland inheritance tax administered by Register of Wills.
Recent from Maryland
Reviewer to be assigned · May 21
Reviewer to be assigned · May 21
Reviewer to be assigned · May 21
Caregiving rules differ meaningfully across state lines. If you’re weighing where to relocate your parent, these comparisons matter.
How we research Maryland-specific guidance.
Every state page is built from three sources: the state’s own statutes and regulatory filings, federal CMS and SSA documents that apply, and direct input from at least one credentialed reviewer who practices in or is licensed in that state. We re-review every state page quarterly. Maryland was last fully reviewed on May 21, 2026 by Reviewer to be assigned.